The proposed constitutional amendment, set to be voted on during the general election in November 2026, seeks to introduce a new section to Article VIII of the Nebraska Constitution. If approved, starting January 1, 2028, the State of Nebraska would implement a retail consumption tax or an excise tax on all new goods and services. Additionally, the amendment would grant the Legislature the authority to allow political subdivisions to impose similar taxes. The only exemption from these taxes would be for grocery items purchased for off-premises consumption.

The amendment will be presented to voters with specific ballot language outlining the key components of the proposal, including the imposition of the tax, the potential for local governments to enact similar taxes, and the limited exemption for grocery items. Voters will have the option to cast their ballots "For" or "Against" the amendment.